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A BILL TO BE ENTITLED
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AN ACT
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relating to exemptions from the sales tax for certain items used to |
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survive severe weather. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended |
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by adding Section 151.334 to read as follows: |
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Sec. 151.334. CERTAIN SURVIVAL ITEMS. (a) This section |
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applies only to the following survival items: |
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(1) a battery operated radio the sales price of which |
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does not exceed $50; |
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(2) a battery operated television the sales price of |
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which does not exceed $200; |
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(3) a battery or a package of batteries the sales price |
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of which does not exceed $30; |
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(4) a first aid kit the sales price of which does not |
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exceed $500; |
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(5) a generator the sales price of which does not |
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exceed $1,000; |
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(6) an ice chest the sales price of which does not |
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exceed $100; |
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(7) a manual can opener the sales price of which does |
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not exceed $30; |
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(8) a sheet of plywood the sales price of which does |
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not exceed $80; and |
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(9) a portable or outdoor camp stove or grill with fuel |
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supply the sales price of which does not exceed $400. |
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(b) The sale of an item listed in Subsection (a) is exempted |
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from the taxes imposed by this chapter if the sale takes place |
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during a period beginning at 12:01 a.m. on the Saturday preceding |
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the last Monday in May (Memorial Day) and ending at 11:59 p.m. on |
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the last Monday in May. |
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SECTION 2. The change in law made by this Act does not |
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affect tax liability accruing before the effective date of this |
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Act. That liability continues in effect as if this Act had not been |
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enacted, and the former law is continued in effect for the |
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collection of taxes due and for civil and criminal enforcement of |
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the liability for those taxes. |
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SECTION 3. This Act takes effect September 1, 2009. |